2003 (5) TMI 278

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....te, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal against the Commissioner (Appeals) order that the imported dressed fur skin of lamb was classifiable under Chapter Heading 4302.13 of the Customs Tariff Act with NIL rate of duty and they would be exempted from Additional Duty or SAD as the said item is not classifiable under Chapter Heading 43 o....

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....manufactured item and not a raw skin. 3. Ld. DR argued on the basis of above contention and prayed for classification for additional duty and SAD under Chapter 43 of Central Excise Tariff. 4. Ld. Counsel submitted that the 'dressing' was not a process of manufacture of converting raw fur skin of lambs into a tanned one. Raw fur skin of lambs, which is fresh after slaughter of the l....

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....s - 2003 (152) E.L.T. 30 (S.C.). He submits that dressed fur skin of lamb imported was a raw one and not tanned one. Hence, the Chapter 43 of Excise Tariff is not attracted for the purpose of levy of duty. He pointed out that Heading 4301.00 of CET refers to "Manufactures of fur skins and artificial fur". He contended that this heading is not attracted as no process of manufacture has taken place ....